2009 (4) TMI 598

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....r the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. 2. The only ground on which the impugned order is sought to be stayed is that, the Notification No. 6/2006-C.E. speaks of exemption from Excise Duty in relation to those goods which are exempted from Customs duty in terms of clause 19 of the said Notification read with Notification No. 21/2002-Cus. It ....

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....n that the Exemption Notification No. 21/2002-Cus. should be read for the purpose of condition No. 19 under Notification No. 6/2006-C.E. de hors the condition No. 86 under Notification No. 21/2002-Cus. As the law stands in the case of exemption notification, it should be read as a whole and when the exemption is accompanied by certain conditions, the exemption cannot be read ignoring the condition....